E-way Bill Updates
Hello Friends, Today i.e. on 1st April 2018, E Way Bill will be applicable mandatory for Inter-state movement of goods. We have already discussed about E-way Bill in GST , How to Register on E-way Bill Portal and List of Exemption of E-way Bill.
Here are some summarized facts that need to be consider by entities to whom E-way bill is applicable: –
- All of the registered persons under GST can also register on the e-way bill portal namely: http://ewaybill.nic.in using his/her GSTIN number. The portal sends the OTP to his registered mobile number and after authentication the same, the system are also enables him to generate his/her username and password for the e-way bill system. After generation of username and password of his choice, he/she may proceed to make entries to generate e-way bill.
- In the case of movement of goods by public transport, e-way bill will be generated by the person who will cause the movement of goods in case of any verification. He can show the e-way bill number to the appropriate officer.
- Consignment Value is the value of the goods which has been declared in the invoice, the challan’s bill or the delivery challan has been issued in relation to the goods and includes CGST, SGST OR UGST, and IGST including any Cess. It will not include the value of goods charges (Freight) for the movement imposed by the transporter
- The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 100kms one day is a validity period for EWB as per rule and for part of 100 KM one more day is added. For ex. If approx. distance is 310KMs then validity period is 3+1 days.
- .The mobile app is available only for the taxpayers and enrolled transporters. The main user has to login and select the ‘for mobile app’ under registration menu. The system requests to select the user/sub-user and enter the IMEI number of the user. Once it is entered, the concerned user gets the link in his registered mobile to download the app through SMS. Now, the user has to download the app by clicking that link and enable to it get it installed on the mobile.
- The taxpayer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system. Please see the user manual for Mobile App based e-way bill generation, on the portal.
- The taxpayer has to register the mobile numbers through which he wants to generate the e-way bill on the e-way bill system. Please see the user manual for SMS based e-way bill generation, on the portal
- The e-way bill can be generated by the registered person in any of the following methods;- Using Web based system, Using SMS based facility, Using Android AppBulk generation facility, Using Site-to-Site integration, Using GSP ( Goods and Services Tax Suvidha Provider)
- .As per rules, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills.
- He can see on the dashboard, once he logs into the system.
- He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.
- He can go to reject option and select date and see the e-way bills. Here, system shows the list of e-way bills generated on his GSTIN by others.
- He can go to report and see the ‘EWBs by other parties’.
- E-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. The e-way bill can be cancelled within 24 hours from the time of generation.
- Part-B can be entered by the transporter assigned in the EWB or generator himself. But the assigned transporter cannot re-assign to some other transporter to update Part-B on the EWB system.
- The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period.
- If the vehicle breaks down when the goods are being carried with EWB, then the transporter can cause to repair the vehicle and continue the journey. If he is going to change the vehicle, then he has to enter the new vehicle details for that EWB on the web-site using ‘Update vehicle number’ option and continue the journey with new vehicle.
- Part-B can be entered only by the generator of the EWB and transporter assigned in it. That is, the generator of EWB indicates who is authorized to move the goods by entering his transporter id. Only such transporter can login and update the Part-B.
- E-Way bill is complete only when Part-B is entered. Part-B is a must for the e-way bill for movement purpose. Otherwise printout of EWB says it is invalid for movement of goods.
- Any person can verify the authenticity or the correctness of e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal (http://ewaybill.nic.in)
- The e-way bill once generated, cannot be edited or modified. Only Part-B can be updated to it. However, if e-way bill is generated with wrong information, it can be cancelled and generated freshly again. The cancellation is required to be done within 24 hours from the time of generation.
- If the consigner or consignee is unregistered taxpayer and not having GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.
- The registered person can generate the e-way bill from his account from any registered business place. However, he/she needs to enter the address accordingly in the e-way bill. He/she can also create multiple sub-users and assigned to these places and generate the e-way bills accordingly.
- In case of Transportation of goods by railways, there is no need to carry e-way bill along with the goods, but railways has to carry itself invoice or delivery challan or bill of supply as the case may be along with goods. Apart from this, it is necessary to produce e-way bills generated for the movement of goods at the time of delivery. The railway will not distribute the goods unless the e-way bill, they bill becomes necessary under the rules at the time of delivery. But for the purpose of the e-way bill, ‘in the expression taken by the railway’, the railway does not include ‘lease of parcel place’
WANT TO HAVE ASSISTANCE IN GENERATION OF E-WAY BILL, MAIL US AT Info@itslyf.com.
Geetika Goyal (Team Itslyf)
E-WAY BILL UPDATES
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